Raftopoulou v Revenue & Customs Commissioners

Income tax – Repayment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer's appeal against a decision of the First-tier Tribunal (Tax Chamber) to strike out her appeal against the rejection of her claim for repayment of overpaid income tax. The tribunal decided that s 118(2) of the Taxes Management Act 1970 applied to such a late claim making it a claim within Sch 1AB to that Act with the result that the enquiry, closure notice and appeal provisions of Sch 1A to the Act would apply.